(e) as to goods made or prepared in, or brought into, a prescribed place for export that are no longer for export—from the time the goods are made or prepared in, or brought into, the prescribed place until the goods are moved from the place in accordance with a permission given under section 119AC.
(1A) The events for the purposes of subparagraph (1)(a)(v) are as follows:
(a) the dual goods are destroyed in accordance with an imported food inspection advice delivered to the person who has possession of the goods;
(b) excisable goods are manufactured and the dual goods are used in that manufacture;
(c) the dual goods are delivered into home consumption in accordance with an authority to deal or in accordance with a permission under section 69, 70 or 162A;
(d) the dual goods are exported to a place outside Australia.
(1B) The events for the purposes of subparagraph (1)(a)(vi) are as follows:
(a) excisable goods are manufactured and the excise‑equivalent goods are used in that manufacture;
(b) the excise‑equivalent goods are delivered into home consumption in accordance with an authority to deal or in accordance with a permission under section 69, 70 or 162A;
(c) the excise‑equivalent goods are exported to a place outside Australia.
(2) In this section:
examinable food has the same meaning as in the Imported Food Control Act 1992.
imported food inspection advice has the same meaning as in the Imported Food Control Act 1992.
30A Exemptions under Torres Strait Treaty
(1) In this section:
area in the vicinity of the Protected Zone means an area in respect of which a notice is in force under subsection (2).
Australian place means a place in Australia that is in the Protected Zone or in an area in the vicinity of the Protected Zone.
Papua New Guinea place means a place in Papua New Guinea that is in the Protected Zone or in an area in the vicinity of the Protected Zone.
Protected Zone means the zone established under Article 10 of the Torres Strait Treaty, being the area bounded by the line described in Annex 9 to that treaty.
Protected Zone ship means a ship that is owned or operated by a traditional inhabitant.
Torres Strait Treaty means the treaty between Australia and the Independent State of Papua New Guinea that was signed at Sydney on 18 December 1978.
traditional activities has the same meaning as in the Torres Strait Treaty.
traditional inhabitants has the same meaning as in the Torres Strait Fisheries Act 1984.
(2) The Comptroller‑General of Customs may, by notice published in the Gazette, declare an area adjacent to the Protected Zone to be an area in the vicinity of the Protected Zone for the purposes of this section.
(3) The Comptroller‑General of Customs may, by notice published in the Gazette, exempt, subject to such conditions (if any) as are specified in the notice, from so many of the provisions of the Customs Acts as are specified in the notice:
(a) any Protected Zone ship that arrives at an Australian place on a voyage from a Papua New Guinea place or that leaves an Australian place on a voyage to a Papua New Guinea place, being a ship:
(i) on board which there is at least one traditional inhabitant who is undertaking that voyage in connection with the performance of traditional activities in the Protected Zone or in an area in the vicinity of the Protected Zone; and
(ii) no person on board which is a person other than:
(A) a person referred to in subparagraph (i); or
(B) an employee of the Commonwealth, of Queensland or of Papua New Guinea or of an authority of the Commonwealth, of Queensland or of Papua New Guinea who is undertaking that voyage in connection with the performance of his or her duties;
(b) the entry into Australia, or the departure from Australia, of persons on board a ship of the kind referred to in paragraph (a); or
(c) the importation into Australia, or the exportation from Australia, of goods on board a ship of the kind referred to in paragraph (a), being goods that:
(i) are owned by, or are under the control of, a traditional inhabitant who is on board that ship and have been used, are being used or are intended to be used by him or her in connection with the performance of traditional activities in the Protected Zone or in an area in the vicinity of the Protected Zone; or
(ii) are the personal belongings of a person referred to in subparagraph (a)(ii); or
(iii) are stores for the use of the passengers or crew of that ship or for the service of that ship.
(4) Where:
(a) the master of a ship (not being a ship to which an exemption under subsection (3) applies) or the pilot of an aircraft proposes to take that ship or aircraft, as the case may be, on a voyage or flight, as the case may be, from an Australian place to a Papua New Guinea place or from a Papua New Guinea place to an Australian place; and
(b) that voyage or flight, as the case may be:
(i) will be undertaken by at least one person who is a traditional inhabitant for purposes connected with the performance of traditional activities in the Protected Zone or in an area in the vicinity of the Protected Zone; and
(ii) will not be undertaken by a person other than:
(A) a person referred to in subparagraph (i);
(B) an employee of the Commonwealth, of Queensland or of Papua New Guinea or of an authority of the Commonwealth, of Queensland or of Papua New Guinea who will be undertaking that voyage or flight in connection with the performance of his or her duties; or
(C) the master of the ship or a member of the crew of the ship or the pilot of the aircraft or a member of the crew of the aircraft, as the case may be;
the master of the ship or the pilot of the aircraft, as the case may be, may, by notice in writing given to the Comptroller‑General of Customs setting out such information as is prescribed, request the Comptroller‑General of Customs to grant an exemption under subsection (5) in relation to the voyage or flight, as the case may be.
(5) The Comptroller‑General of Customs may, in his or her discretion, after receiving an application under subsection (4) in relation to a proposed voyage by a ship or a proposed flight by an aircraft, by notice in writing given to the person who made the application, exempt, subject to such conditions (if any) as are specified in the notice, from so many of the provisions of the Customs Acts as are specified in the notice:
(a) the entry into Australia, or the departure from Australia, of that ship or aircraft, as the case may be, in the course of that voyage or flight, as the case may be; and
(b) the entry into Australia, or the departure from Australia, of any person on board that ship or aircraft, as the case may be, in the course of that voyage or flight, as the case may be; and
(c) the importation into Australia, or the exportation from Australia, of goods, or goods included in a class of goods specified in the notice, on board that ship during that voyage or on board that aircraft during that flight, as the case may be, being goods that:
(i) are owned by, or are under the control of, a traditional inhabitant who is on board that ship or aircraft, as the case may be, and have been used, are being used or are intended to be used by him or her in connection with the performance of traditional activities in the Protected Zone or in an area in the vicinity of the Protected Zone; or
(ii) are the personal belongings of a person who is on board that ship or aircraft, as the case may be, in the course of that voyage or flight, as the case may be; or
(iii) are stores for the use of the passengers or crew of that ship or aircraft, as the case may be, or for the service of that ship or aircraft, as the case may be.
(6) Where:
(a) under subsection (3) or (5), the arrival at a place in Australia of a ship, an aircraft or a person, or the importation into Australia of goods, is exempt from any provisions of the Customs Acts; and
(b) that ship, aircraft or person arrives at, or those goods are taken to, a place in Australia that is not in the Protected Zone or in an area in the vicinity of the Protected Zone;
the Customs Acts (including the provisions referred to in paragraph (a)) apply in relation to the arrival of that ship, aircraft or person at, or the taking of those goods to, the place referred to in paragraph (b) as if that ship, aircraft or person had arrived at the place, or those goods had been taken to that place, as the case may be, from a place outside Australia.
31 Goods on ships and aircraft subject to customs control
All goods on board any ship or aircraft from a place outside Australia are subject to customs control while the ship or aircraft:
(a) is within the limits of any port or airport in Australia; or
(b) is at a place to which the ship or aircraft has been brought because of stress of weather or other reasonable cause as mentioned in subsection 58(1); or
(c) is at a place that is the subject of a permission under subsection 58(2).
33 Persons not to move goods subject to customs control
(1) If:
(a) a person intentionally moves, alters or interferes with goods that are subject to customs control; and
(b) the movement, alteration or interference is not authorised by or under this Act;
the person commits an offence punishable, on conviction, by a penalty not exceeding 500 penalty units.
(2) If:
(a) a person moves, alters or interferes with goods that are subject to customs control; and
(b) the movement, alteration or interference is not authorised by or under this Act;
the person commits an offence punishable, on conviction, by a penalty not exceeding 60 penalty units.
(3) If:
(a) an employee of a person moves, alters or interferes with goods that are subject to customs control; and
(b) in moving, altering or interfering with the goods the employee is acting on behalf of the person; and
(c) the movement, alteration or interference is not authorised by or under this Act;
the person commits an offence punishable, on conviction, by a penalty not exceeding 60 penalty units.
(4) It is a defence to a prosecution of a person for a contravention of subsection (3) if the person took reasonable precautions, and exercised due diligence, to prevent the employee who is alleged to have moved, altered or interfered with the goods from moving, altering or interfering with them.
(5) If:
(a) a person intentionally directs or permits another person to move, alter or interfere with goods that are subject to customs control; and
(b) the movement, alteration or interference is not authorised by or under this Act;
the person commits an offence punishable, on conviction, by a penalty not exceeding 500 penalty units.
(6) If:
(a) a person directs or permits another person to move, alter or interfere with goods that are subject to customs control; and
(b) the movement, alteration or interference is not authorised by or under this Act;
the person commits an offence punishable, on conviction, by a penalty not exceeding 60 penalty units.
(7) An offence against subsection (2), (3) or (6) is an offence of strict liability.
(8) In this section:
employee, of a body corporate, includes a person who is a director, a member, or a member of the board of management, of the body corporate.
goods does not include installations.
Note 1: For permission to move goods specified in a cargo report from one place under customs control to another place under customs control, see section 71E.
Note 2: For permission to move, alter or interfere with goods for export, see section 119AA.
Note 3: For permission to move, alter or interfere with goods that are no longer for export, see sections 119AB and 119AC.
33A Resources installations subject to customs control
(1) A person shall not use an Australian resources installation that is subject to customs control in, or in any operations or activities associated with, or incidental to, exploring or exploiting the Australian seabed.
Penalty: 500 penalty units.
(1A) Subsection (1) is an offence of strict liability.
Note: For strict liability, see section 6.1 of the Criminal Code.
(1B) Subsection (1) does not apply if the person has permission in force under subsection (2).
(2) The Comptroller‑General of Customs may give permission in writing to a person specified in the permission, subject to such conditions (if any) as are specified in the permission, to engage in specified activities in relation to the use of an Australian resources installation that is subject to customs control.
(3) A person who has been given permission under subsection (2) shall not refuse or fail to comply with any condition (including a condition imposed or varied under subsection (4)) to which that permission is subject.
Penalty: 100 penalty units.
(4) Where the Comptroller‑General of Customs has, under subsection (2), given a person permission to engage in any activities in relation to an Australian resources installation, the Comptroller‑General of Customs may, while that installation remains subject to customs control, by notice in writing served on the person:
(a) suspend or revoke the permission;
(b) revoke or vary a condition to which the permission is subject; or
(c) impose new conditions to which the permission is to be subject.
33B Sea installations subject to customs control
(1) A person shall not use an Australian sea installation that is subject to customs control.
Penalty: 500 penalty units.
(1A) Subsection (1) is an offence of strict liability.
Note: For strict liability, see section 6.1 of the Criminal Code.
(1B) Subsection (1) does not apply if the person has permission in force under subsection (2).
(2) The Comptroller‑General of Customs may give permission in writing to a person specified in the permission, subject to such conditions (if any) as are specified in the permission, to engage in specified activities in relation to the use of an Australian sea installation that is subject to customs control.
(3) A person who has been given permission under subsection (2) shall not refuse or fail to comply with any condition (including a condition imposed or varied under subsection (4)) to which that permission is subject.
Penalty: 100 penalty units.
(4) Where the Comptroller‑General of Customs has, under subsection (2), given a person permission to engage in any activities in relation to an Australian sea installation, the Comptroller‑General of Customs may, while that installation remains subject to customs control, by notice in writing served on the person:
(a) suspend or revoke the permission;
(b) revoke or vary a condition to which the permission is subject; or
(c) impose new conditions to which the permission is to be subject.
33BA Offshore electricity installations subject to customs control
(1) A person commits an offence of strict liability if:
(a) the persons uses an Australian offshore electricity installation; and
(b) the Australian offshore electricity installation is subject to customs control.
Penalty: 500 penalty units.
(2) Subsection (1) does not apply if the person has permission in force under subsection (4).
(3) A person may apply to the Comptroller‑General of Customs for permission to engage in specified activities in relation to the use of an Australian offshore electricity installation that is subject to customs control.
(4) The Comptroller‑General of Customs may, by notice in writing given to the applicant, grant the permission, subject to such conditions (if any) as are specified in the notice.
(5) A person commits an offence if:
(a) the person has permission in force under subsection (4); and
(b) the permission is subject to one or more conditions (including a condition imposed or varied under subsection (6)); and
(c) the person fails to comply with any of those conditions.
Penalty: 100 penalty units.
(6) If the Comptroller‑General of Customs has, under subsection (4), granted a person permission to engage in any activities in relation to an Australian offshore electricity installation, the Comptroller‑General of Customs may, while that installation remains subject to customs control, by notice in writing served on the person:
(a) suspend or revoke the permission; or
(b) revoke or vary a condition to which the permission is subject; or
(c) impose new conditions to which the permission is to be subject.
33C Obstructing or interfering with Commonwealth property in a Customs place
(1) A person commits an offence if:
(a) the person intentionally obstructs or interferes with the operation of a thing; and
(b) the thing belongs to the Commonwealth; and
(c) the thing is located in a Customs place.
Penalty: 60 penalty units.
(2) Absolute liability applies to paragraph (1)(b).
Note: For absolute liability, see section 6.2 of the Criminal Code.
(3) In this section:
Customs place has the same meaning as in section 183UA.
34 No claim for compensation for loss
The Commonwealth shall not be liable for any loss or damage occasioned to any goods subject to customs control except by the neglect or wilful act of some officer.
35 Goods imported by post
Goods imported by post shall be subject to customs control equally with goods otherwise imported.
35A Amount payable for failure to keep dutiable goods safely etc.
(1) Where a person who has, or has been entrusted with, the possession, custody or control of dutiable goods which are subject to customs control:
(a) fails to keep those goods safely; or
(b) when so requested by a Collector, does not account for those goods to the satisfaction of a Collector in accordance with section 37;
that person shall, on demand in writing made by a Collector, pay to the Commonwealth an amount equal to the amount of the duty of Customs which would have been payable on those goods if they had been entered for home consumption on the day on which the demand was made.